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    <title>Time limit to utilize GST Credit Ledger</title>
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    <description>Credits in the Electronic Credit Ledger may be applied to offset current and future GST liabilities; there is no prescribed time limit for utilization of ledger balances. Administrative controls may impose specific restrictions, and separate statutory or procedural limitations govern the initial availing of Input Tax Credit, but utilisation of lawfully credited amounts is not time-barred.</description>
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      <description>Credits in the Electronic Credit Ledger may be applied to offset current and future GST liabilities; there is no prescribed time limit for utilization of ledger balances. Administrative controls may impose specific restrictions, and separate statutory or procedural limitations govern the initial availing of Input Tax Credit, but utilisation of lawfully credited amounts is not time-barred.</description>
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